The balance sheets at the end of each of the first two years of operations indicate the following: Total current assets Total investments Total property, plant, and equipment Total current liabilities Total long-term liabilities Common stock, $10 par Paid-in capital in excess of par-common stock Retained earnings Year 2 Year 1 $500,000 $430,000 60,000 40,000 930,000 730,000 150,000 80,000 360,000 260,000 600,000 600,000 60,000 60,000 320,000 200,000 If net income is $168,100 and interest expense is $30,000 for Year 2, what is the return on stockholders' equity for Year 2? a. 19.5% b. 21.5% c. 18.3% Od. 17.2%